59.60(2)(b)
(b) "Director" means the director of the county department of administration.
59.60(3)
(3) Fiscal year. The fiscal year in every county is the calendar year.
59.60(3m)
(3m) Accounting and budgeting procedure. Every accounting and budgeting procedure that is applied under this section shall comply with generally accepted accounting principles for government as promulgated by the governmental accounting standards board or its successor bodies or other authoritative sources.
59.60(4)
(4) Submission of annual budget requests. On or before the date that the director specifies, but not later than July 15, each department shall annually submit to the director in the form that the director specifies:
59.60(4)(a)
(a) The department's estimated revenues and expenditures for the ensuing fiscal year.
59.60(4)(b)
(b) The estimated cost of any capital improvements pending or proposed for the ensuing fiscal year and for the next 4 fiscal years.
59.60(4)(c)
(c) Any other information that the director requests.
59.60(5)
(5) Compilation of budget requests. Not later than August 15 of each year, the director shall submit to the county executive or county administrator and to the board:
59.60(5)(a)
(a) The annual budget estimates of each department.
59.60(5)(b)
(b) A statement of principal and interest becoming due on outstanding bonds and on other financial obligations.
59.60(5)(c)
(c) An estimate of all other expenditures, including proposed expenditures on capital improvements that are not financed by bonds.
59.60(5)(d)
(d) An estimate of anticipated issues of new bond obligations during the ensuing fiscal year, plus a statement of the funds required for maturities and interest payments on these issues.
59.60(5)(e)
(e) An estimate of funds required as an appropriation for contingencies.
59.60(5)(f)
(f) An estimate of revenue from all other sources.
59.60(5)(g)
(g) A complete summary of all the budget estimates and a statement of the property tax levy required if funds were appropriated on the basis of these estimates. In determining the property tax levy required, the director shall deduct from the total estimated expenditures the estimated amount of revenue from sources other than the property tax levy and shall deduct the amount of any surplus at the close of the preceding fiscal year not yet appropriated. The board, by two-thirds vote, may adopt a resolution before the adoption of the tax levy authorizing the use of the surplus fund in whole or in part as a sinking fund for the redemption or repurchase of bonds or to provide funds for emergency needs under
sub. (9), but for no other purposes.
59.60(6)(a)(a) The county executive or county administrator shall review the estimates of expenditures and revenues and hold public hearings on such estimates at which the head or a representative of every county department shall appear and give information with regard to the appropriations requested, including work programs, other justification of expenditures, and other data that the county executive or county administrator requests. The county executive or county administrator shall make changes in the proposed budget that in the executive's or administrator's discretion are considered desirable or proper.
59.60(6)(b)
(b) On or before October 1, and after the hearings required under
par. (a), the county executive or county administrator shall submit the amended proposed budget to the board [the]. The amended proposed budget shall be the executive's or administrator's budget and shall include all of the following:
59.60(6)(b)1.
1. A simple, clear, general summary of the detailed contents of the budget.
59.60(6)(b)2.
2. A comparative statement by organization unit and principal object of expenditure showing the actual expenditures of the preceding fiscal year, the appropriations and estimated expenditures for the fiscal year currently ending, and the recommended appropriations for the fiscal year next succeeding.
59.60(6)(b)3.
3. A comparative statement of the actual revenues from all sources including property taxes during the preceding fiscal year, the anticipated revenues and the estimated revenues for the fiscal year currently ending, and the anticipated revenues for the fiscal year next succeeding including any surplus from the preceding fiscal year not otherwise appropriated under
sub. (9).
59.60(6)(c)
(c) The anticipated revenues for the fiscal year next succeeding shall be equal in amount to the recommended appropriations.
59.60(6)(d)
(d) The executive's or administrator's budget shall be accompanied by a message prepared by the county executive or county administrator which shall outline the important features of the budget plan and indicate any major changes in policy or in recommended appropriations or revenues as compared with the fiscal year currently ending, and shall set forth the reasons for such changes.
59.60 Note
NOTE: Sub. (6) is shown as affected by two acts of the 1995 legislature and as merged by the revisor under s. 13.93 (2) (c). Par. (b) as affected by
1995 Wis. Act 201, is renumbered par. (c) by the revisor under s. 13.93 (1) (b). The bracketed language was inserted by
1995 Wis. Act 201, but was rendered superfluous by the treatment of this provision by
1995 Wis. Act 225. Corrective legislation is pending.
59.60(7)
(7) Publication of budget and public hearing. The board shall refer the executive's or administrator's budget to the finance committee and such committee shall publish as a class 1 notice, under
ch. 985, a summary of the executive's or administrator's budget and comparative figures together with a statement of the county's bonded indebtedness, in the 2 daily newspapers having the largest circulation in the county, and shall make available to the general public reprinted copies of the summary as published. The publication shall also state the date, hour, and place of the public hearing to be held by the board on such executive's or administrator's budget. The board shall, not less than 14 days after publication of the summary of the executive's or administrator's budget, but not later than the first Monday in November of each year and prior to the adoption of the property tax levy, hold a public hearing on such executive's or administrator's budget, at which time citizens may appear and express their opinions. After such public hearing, and on or before the annual meeting, the finance committee shall submit to the board its recommendations for amendments to the executive's or administrator's budget, if any, and the board shall adopt the budget with such changes as it considers proper and advisable. When so adopted, the sums provided shall, subject to the provisions of
sub. (8), constitute legal appropriations and anticipated revenues for the ensuing year.
59.60(7m)
(7m) Publication of budget summary. Notwithstanding
sub. (1), this subsection applies to all counties with a population of 500,000 or more. Any such county shall publish, in the same manner as the summary that may be published under
sub. (7), a summary that includes all of the following:
59.60(7m)(a)
(a) The total amount of budgeted expenditures for the current year.
59.60(7m)(b)
(b) The proposed amount of total expenditures and the percentage change compared to the amount in
par. (a).
59.60(7m)(c)
(c) The property tax levy for the current year.
59.60(7m)(d)
(d) The proposed property tax levy and the percentage change compared to the amount in
par. (c).
59.60(8)
(8) Transfers of appropriations. 59.60(8)(a)(a) At the request of the head of any department, and after receiving the recommendation of the county executive or county administrator, the finance committee may, at any time during the fiscal year, transfer any unencumbered appropriation balance or portion thereof between principal objects of expenditures within a department; but no transfers shall be made of appropriations originating from bond funds unless the purpose for which the bonds were issued has been fulfilled or abandoned. If the county executive or county administrator fails to make a recommendation within 10 days after the submission of a request for transfer, the finance committee may act upon the request without his or her recommendation. If more than one department is under the jurisdiction of the same board or commission or under the same general management, the group of departments may be considered as though they were a single unit with respect to transfers of appropriations within the group.
59.60(8)(b)
(b) Except as provided under
sub. (9), the board, upon the recommendation of the finance committee and by resolution adopted by a majority of the members present and voting at any meeting, may transfer any unencumbered appropriation balance or portion thereof from one department or account to another at any time during the following:
59.60(8)(b)1.
1. The first 9 months of the fiscal year, if another unit of government fails to appropriate moneys which the board anticipated and appropriated to that department or account when the board adopted the budget. The amount of money transferred under this subdivision may not exceed the amount of money which that other unit of government fails to appropriate.
59.60(8)(c)
(c) Paragraph (b) does not apply to an appropriation which is irrepealable by law.
59.60(9)
(9) Appropriations, supplemental and emergency. 59.60(9)(a)(a) At the request of the head of any department and after review and recommendation by the finance committee, the board, by resolution adopted by a vote of two-thirds of the members-elect of the board, may transfer from the contingency appropriation into any other appropriation or create a new appropriation for any legal county purpose if any unforeseen condition requires an appropriation of funds during the budget year. The board may make supplemental appropriations for the year up to the amount of the additional revenue and surplus so certified to meet a public emergency affecting life, health, property or the public welfare, if the director certifies that any of the following funds are available for appropriation:
59.60(9)(a)1.
1. Revenues that are received from sources not anticipated in the budget that year.
59.60(9)(a)2.
2. Revenues that are received that exceed budget estimates.
59.60(9)(a)3.
3. Unappropriated surplus funds from the preceding fiscal year.
59.60(9)(b)
(b) An appropriation under
par. (a) may be made only by resolution adopted by a vote of two-thirds of the members-elect of the board. To the extent that unappropriated funds or realized revenues in excess of anticipated revenues are unavailable to meet the emergency, the board may, by resolution adopted by three-fourths of the members-elect, issue tax anticipation notes under
s. 67.12. Notice of intent to make supplemental appropriations from revenues or surplus or to issue tax anticipation notes shall be published as a class 1 notice, under
ch. 985, in the 2 daily newspapers having the largest circulation in the county, not less than 6 days prior to the hearings before the finance committee of the county board in regard to these matters.
59.60(10)
(10) Ordinance increasing salaries; new positions; when effective. No ordinance or resolution authorizing the creation of new or additional positions or increasing salaries shall become effective in any fiscal year until an appropriation of funds for such purpose is made or the ordinance or resolution contains a provision for the transfer of funds if required. All such ordinances or resolutions which do not require an appropriation or transfer of funds shall state therein the specific account or accounts in which funds are available for such purposes.
59.60(11)
(11) Lapse of appropriations. Every appropriation excepting an appropriation for a capital expenditure, or a major repair, shall lapse at the close of the fiscal year to the extent that it has not been expended or encumbered. An appropriation for a capital expenditure or a major repair shall continue in force until the purpose for which it was made has been accomplished or abandoned. The purpose of such appropriation for any capital expenditure or a major repair shall be considered abandoned if 3 years pass without any expenditure from, or encumbrance of, the appropriation concerned.
59.60(12)
(12) Payments and obligations prohibited; certifications; penalties. No payment may be authorized or made and no obligation incurred against the county unless the county has sufficient appropriations for payment. No payment may be made or obligation incurred against an appropriation unless the director first certifies that a sufficient unencumbered balance is or will be available in the appropriation to make the payment or to meet the obligation when it becomes due and payable. An obligation incurred and an authorization of payment in violation of this subsection is void. A county officer who knowingly violates this subsection is jointly and severally liable to the county for the full amount paid. A county employe who knowingly violates this subsection may be removed for cause. This subsection does not prohibit contracting for capital improvements being financed wholly or partly by the issuance of bonds or prevent the making of a contract or lease providing for the payment of funds at a time beyond the end of the fiscal year in which the contract or lease is made. The board shall make or approve by resolution each contract, lease or other obligation requiring the payment of funds from the appropriations of a later fiscal year or of more than one fiscal year.
59.60 History
History: 1981 c. 56,
314;
1985 a. 29 ss.
1190,
1191,
3200 (56);
1987 a. 284,
399;
1989 a. 31;
1995 a. 201 s.
435; Stats. 1995 s. 59.60;
1995 a. 225 s.
169; s. 13.93 (2) (c).
59.60 Cross-reference
Cross-reference: See s.
65.90 for budget procedure in counties other than Milwaukee.
59.61
59.61
Financial transactions. 59.61(1)
(1)
Receipts and deposits of money; accounts. Every county officer and employe and every board, commission or other body that collects or receives money for or in behalf of the county shall:
59.61(1)(a)
(a) Give such receipts therefor and file such duplicates thereof with the clerk and treasurer as the board directs.
59.61(1)(b)
(b) Keep books of account and enter accurately in the books from day to day with ample description, the items of that person's or that body's official service, and the fees therefor.
59.61(1)(c)
(c) Pay all such money into the county treasury at the time that is prescribed by law, or if not so prescribed daily or at the intervals that are prescribed by the board.
59.61(1)(d)
(d) Perform all other duties in connection therewith that are required by law.
59.61(2)(a)(a) The board of each county having a population of 200,000 or more shall designate 2 or more, and in other counties the board, or when the occasion arises and the board is not in session, then a committee of the board which has been authorized to do so shall designate one or more credit unions, banks, savings banks, savings and loan associations, or trust companies organized and doing business under the laws of this state or federal law, located in this state, as county depositories, one or more of which shall be designated as working credit unions, savings banks, savings and loan associations or banks, all deposits in which shall be active deposits.
59.61(2)(b)
(b) In addition to the depositories specified in
par. (a), the local government pooled-investment fund may be designated as a depository for investment purposes.
59.61(3)
(3) Funds to be placed in depositories; reports; cash balance. 59.61(3)(a)(a) Whenever a board has designated a county depository under
sub. (2), the treasurer shall deposit therein as soon as received all funds that come to the treasurer's hands in that capacity in excess of the sum the treasurer is authorized by the board to retain. Any sum on deposit shall be considered to be in the county treasury, and the treasurer shall not be liable for any loss thereon resulting from the failure or default of such depository. The board, a committee of the board designated by it or the treasurer acting under
s. 59.25 (3) (s) may invest any funds that come into the county treasurer's hands in excess of the sum the treasurer is authorized by the board to retain for immediate use in the name of the county in the local government pooled-investment fund, in interest-bearing bonds of the United States or of any county or municipality in the state or in any other investment authorized by statute. The board, committee or the county treasurer acting under
s. 59.25 (3) (s) may sell such securities when considered advisable.
59.61(3)(b)
(b) Every such depository shall on the first business day of each month, and more often when required, file with the clerk a statement of the amount of county money deposited with it during the preceding month, and the treasurer shall at the same time file with such clerk a statement showing the amount of moneys received and disbursed by the treasurer during the previous month.
59.61(3)(c)
(c) The board may fix the amount of money which may be retained by the treasurer but in no case shall the sum exceed $3,000; provided, that in all counties having a population of 200,000 or more inhabitants, the treasurer may retain such sum as may be fixed by the board.
59.61(3)(d)
(d) Such treasurer and clerk, whenever the cash balance does not amount to the sum authorized by the board to be retained, may increase it to such amount by their check on the county depository or depositories in favor of such treasurer.
59.61 History
History: 1995 a. 201 ss.
392,
422,
424,
425.
59.61 Annotation
See note to 219.05, citing 62 Atty. Gen. 312, as to investments in savings and loan associations.
59.62
59.62
Investment authority delegation. 59.62(1)
(1) The board may delegate to any officer or employe any authority assigned by law to the board to invest county funds. The delegation shall provide that the officer or employe be bonded.
59.62(2)
(2) The board may impose any restriction on the delegation or exercise of authority delegated under this section considered desirable by the board. If the board delegates authority under this section, the board shall periodically review the exercise of the delegated authority by the officer or employe.
59.62 History
History: 1995 a. 201 s.
207.
59.63
59.63
Treasurer's disbursement of revenue. The treasurer may make disbursements of property tax revenues and of credits under
s. 79.10 according to the proportions that are reported under
ss. 60.33 (10m),
61.25 (10) and
62.09 (11) (j).
59.63 History
History: 1983 a. 395;
1985 a. 39 s.
17;
1989 a. 56 s.
259;
1995 a. 201 s.
272; Stats. 1995 s. 59.63.
59.64
59.64
Claims against county. 59.64(1)
(1)
Claims, how made; procedure. 59.64(1)(a)(a) In general. Every person, except jurors, witnesses and interpreters, and except physicians or other persons who are entitled to receive from the county fees for reporting to the register of deeds births or deaths, which have occurred under their care, having any claim against any county shall comply with
s. 893.80. This subsection [paragraph] does not apply to actions commenced under
s. 19.37 or
19.97.
59.64 Note
NOTE: Par. (a) is shown as affected by two acts of the 1995 legislature and as merged by the revisor under s. 13.93 (2) (c). The bracketed language indicates the correct cross-reference. Corrective legislation is pending.
59.64(1)(b)
(b) Of court officers, certified by district attorney. No claim for official services, in any criminal action or proceeding before a judge, shall be allowed by any board until the same has been examined and a written report made thereon by the district attorney of the proper county as required by
par. (d); nor shall the claim of any sheriff, undersheriff, deputy sheriff, constable or other such officer for the services or expenses of an assistant in making an arrest or commitment be allowed unless the judge before whom the prisoner is brought certifies that there was a necessity for such assistance because of the dangerous character of the defendant or because 2 or more persons were arrested at the same time.
59.64(1)(c)
(c) Of judicial officers. Court commissioners shall, on or before the first Monday of November in each year, forward to the clerk of their respective counties a correct statement of all actions or proceedings had before them, during the immediately preceding year, in which the county became liable for costs, giving the names of the parties in each action or proceeding, the nature and result of the same, the amount of costs in detail in each case and what items, if any, have been paid and the amount thereof. The clerk shall file such statements in his or her office. Any such officer who neglects to make and return such statements within the time prescribed in this paragraph shall not receive any compensation from the county for any service rendered by him or her in any criminal case or proceeding during the year next preceding the time when the statement is required to be made and returned.
59.64(1)(d)
(d) Of court officers; certification; audit by district attorney; waiver. Fees of officers, in any action or proceeding before a court commissioner, shall be certified to and allowed by the board in the following manner:
59.64(1)(d)1.
1. At least 10 days before the annual meeting of the board every such officer shall make and file with the clerk a certified statement of all actions or proceedings had or tried before him or her in which the state was a party, and wherein the county became liable for the fees of officers, within the year next preceding the date of the statement, showing the title and nature of the action or examination, date of trial, the names of all officers, who actually attended court and gave in a statement of their attendance and travel; and also such on the part of the defendant as were allowed against the county, and the amount to which they are severally entitled. The statement shall be substantially in the following form:
State of Wisconsin
v.
....
In .... Court
Complaint for ....
Before ...., .... Judge.
Heard the .... day of ...., 19..
To the County Board of .... County:
I hereby certify that in the foregoing entitled action the following named persons rendered services therein, and attended before me in the capacity stated, and that they are severally entitled to the amounts specified below for the services, attendance and travel, and that the services were actually and necessarily rendered, and said action was prosecuted in good faith:
A.B. (constable or sheriff), actually and necessarily traveled in serving the .... herein, .... miles, and attended court .... days, and is entitled to .... dollars for other just and lawful services in the cause, and in all is entitled to .... dollars.
Dated this .... day of ...., 19..
